All of the states that border Tennessee have lower cigarette taxes than Tennessee, much lower in many cases. As you might expect, Tennessee smokers eager to save money buy their smokes over the state line. Now, the Tennessee Department of Revenue has started posting agents to watch cigarette sales in stores in other states. Tennessee law bans people from bringing more than two cartoons of smokes into the state without paying Tennessee taxes. So the revenuers look for anyone with Tennessee tags buying cigarettes and call ahead to officers in Tennessee, who can arrest the miscreants after they cross back into the volunteer state. Officials may even seize their car if they have at least three cartoons in there.